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  • Produktbild: Crash Course in Library Budgeting and Finance
  • Produktbild: Crash Course in Library Budgeting and Finance

Crash Course in Library Budgeting and Finance

59,99 €

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Beschreibung

Details

Einband

Taschenbuch

Altersempfehlung

7 - 17 Jahr(e)

Erscheinungsdatum

31.08.2016

Verlag

Bloomsbury Academic

Seitenzahl

218

Maße (L/B/H)

28/21,6/1,2 cm

Gewicht

562 g

Sprache

Englisch

ISBN

978-1-4408-3474-5

Beschreibung

Details

Einband

Taschenbuch

Altersempfehlung

7 - 17 Jahr(e)

Erscheinungsdatum

31.08.2016

Verlag

Bloomsbury Academic

Seitenzahl

218

Maße (L/B/H)

28/21,6/1,2 cm

Gewicht

562 g

Sprache

Englisch

ISBN

978-1-4408-3474-5

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Crash Course in Library Budgeting and Finance
  • Produktbild: Crash Course in Library Budgeting and Finance

  • Illustrations
    Section I: Introduction
    Chapter 1-Introduction to Library Money
    What Are Your Professional Goals?
    Adaptation Always Involves Financial Change-and Money
    Action Issue Focus
    Making Money the Library's Servant
    Connect Accounting Language to Library Finance and Work
    Chapter 2-Financial Literacy in the United States
    American Money Knowledge
    Limited Knowledge of Financial Issues
    Chapter 3-Financial Aliteracy of Librarians
    What Librarians Say They Don't Know about Finance
    Librarian Scholars Agree with These Self-Perceptions
    Why Librarians Need to Be Financially Literate
    Dearth in Financial Training for Librarians
    Chapter 4-The National Economy and Library Continuity
    Library Development, 1929-1960s
    Federal Grants for Libraries
    New Funding: Gates Foundation Grants and E-Rate
    Public Library Inquiry
    Demand for Evaluation (Measurable Outcomes)
    Continuity in Library Finances
    Section II: Building Financial Infrastructure for Your Library
    Chapter 5-Electronic Communications: How Computers Are Changing Library Finance
    Paper and Computers
    Records Management
    Agile Computing in Library Finance
    Chapter 6-Legal Context: Basic Rules You Need to Know
    Federal Income Tax Status
    IRS 501 (C)(3) Internal Revenue Service Classification
    IRS 509 Classification
    Form 990A
    Government Accounting Standards Board
    Financial Accounting Standards Board
    Accountability
    Chapter 7-Professional Advice
    Accountant
    Legal Counsel
    Auditor
    Insurance Agent
    Fundraising/Communications Consultant
    Investments/Income Management
    Real Estate Agent
    Construction
    Establish an Appropriate Banking Relationship
    Section III: Strategic Financial Planning
    Chapter 8-Annual Report as a Starting Point
    Where to Begin Financial Planning?
    Elements of the Good Annual Report
    Chapter 9-Purpose Documents as a Starting Point for Financial Planning
    Vision Statement
    Mission Statements and Taglines
    Section IV: Budget Basics
    Chapter 10-Budget Planning
    Types of Budgets
    Chapter 11-Basic Library Budget Language
    What's Different about Library Budgets
    Double-Entry Bookkeeping-Chart of Accounts
    Budget Categories
    Budget Is an Authorization Document
    Budget Examples
    Capital Improvement Budget
    Debt Service Fund
    Financial Terms
    Section V: Income
    Chapter 12-Shifts in Library Service Demands and Income
    What Americans Want from Libraries
    Public Funding Has Not Kept Up with Library Service Possibilities
    Chapter 13-Primary Sources of Income
    Chapter 14-Ways to Increase Funding
    Budget Adjustments
    Gaining or Protecting the Library's Tax-Exempt Status
    Increase Revenue by Passing a Referendum
    Legislative Action/Government Grants
    Foundation Grants
    Chapter 15-Fundraising
    Why People Give
    Fundraising Tips
    An Example of a Donor Request
    Chapter 16-Other Sources of Donations
    Partnerships with Other Agencies
    Planned Giving
    Endowments
    Chapter 17-Earned Income
    Charging for Library Service
    Earned Income-Examples
    Earned Income Issues
    Section VI: Spending and Expenses
    Chapter 18-Dispelling Financial Mythologies
    Commonplace Financial Mythologies
    Other Examples of Financial Mythbusting
    The Bottom Line
    Chapter 19-Purchasing: Your Part in Spending Library Funds
    Purchasing Controls
    Insurance Liability, Directors, and Officers Insurance
    Practical Application of Spending Policies
    Summing Up Your Responsibilities: Help Legitimate Library Expenditures
    Chapter 20-Staff Costs
    All Libraries Are Staff Intensive
    Library Staffing Is Changing Dramatically and Will Require More Sophisticated Accounting to Control Costs
    Wages and Benefits
    Types of Compensation
    Items in Library Payroll Records
    1099 Information Return Requirements
    The Importance of Payroll Records
    Payroll Audit of a Public Library
    Library Labor Unions
    School Librarians and Media Specialists: Special Financial Problems
    Budget Tools for Controlling Staff Costs
    Training Costs
    Staffing Patterns Are Changing Dramatically
    Controlling Staff Expenses
    Chapter 21-Capital Expenses
    Financial Management of Library Construction
    Americans with Disabilities Act Standards for Accessible Design
    Green Leadership in Energy or Environmental Design Certified Libraries
    Rules for Success in Capital Improvements and the Construction Zone
    Chapter 22-Acquisition of Materials
    Vendors
    Library Expenditures by Type
    Costs
    Chapter 23-Other Expenses
    Special Projects
    Endowments and Bequests
    The Mobile Library Fleet
    Real Estate
    Short Term
    Security
    Banking/Money Management
    Building Maintenance and Cleaning Services
    Computers and Information Systems
    Employee Funds
    Contract Services
    Section VII: Assessment and Evaluation
    Chapter 24-Evaluating the Budget
    In-House Budget Evaluation
    The Audit
    Economic Measures of Library Success
    Outcome Measurement
    Evaluation Implementation
    Conclusion
    Section VIII: Communication about Money
    Chapter 25-Communicating Library Financial Principles
    The Library Is Accountable
    The Library Operates Using Professional Accounting Standards
    The Library Budget Is Not Mysterious But Public
    Library Income and Spending Reported at Scheduled Times
    Libraries Operate Financially within Public Laws and Policies, Including the Annual Audit
    The Library Invests Money within a Public Investment Policy
    Conflict of Interest Policy
    The Library Practices Ethical Hiring and Promotion Policies within the Context of Affirmative Action Laws
    Public Lobbying Is Legal and Appropriate for Library Officials
    Your Library Adds Value
    Use Images to Help Users and Supporters See the Library in New Ways
    Use Electronic Communication to Relate to Library Users and Supporters
    Glossary
    Selected Bibliography
    Index